In modern communications and control systems, control systems can be used for data transmission or for the control of various field-bus systems that often must be coupled to each other, wherein a difference can be defined between a higher-level bus system and a lower-level bus-system. The higher-level bus system is a bus system that is connected to a control system. In contrast, the lower-level bus system is a bus system that must be coupled to a higher-level bus system. In this context, the problem arises of receiving or transmitting data from one bus system to the other bus system without time losses as much as possible. In addition, the data also often must be output in a different sequence and control data often must be added to the data. Typically, memories, so-called buffers, are used for these purposes that are rearranged by a CPU (CPU: Central Processing Unit). This method, however, is time intensive and leads to a large load on the processor.